Doctrine of Merger of High Court Decision with the Order of ...

GST

April 22, 2024

Doctrine of Merger of High Court Decision with the Order of Supreme Court - The Jharkhand High Court, in its analysis, delved into the doctrine of merger, a pivotal concept in legal proceedings concerning appellate review. The doctrine posits that once an appellate court has reviewed a lower court's decision, the lower court's judgement is absorbed into the appellate decision. This concept was intricately discussed in relation to a case where the Supreme Court of India dismissed a Special Leave Petition (SLP) without granting leave, thereby leaving the original High Court decision intact and unmerged. This implies that despite the Supreme Court's dismissal, the original decision by the High Court stands on its own and is not overshadowed or replaced by the dismissal itself.

View Source

← Previous Next →

Doctrine of Merger of High Court Decision with the Order of ...

GST

April 22, 2024

You may also like:

Rectification of mistake u/s 254 - Where the issue sought to be rectified was not appealed before HC, application cannot be rejected on the ground of Doctrine of merger - HC

Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger is not applicable - reopening of the case...

Period of limitation - as per the principles of doctrine of merger, the limitation period should not operate as a bar to the revisional authority in exercise of the power - HC

Doctrine of merger - Rectification of assessment order u/s 154 despite the fact that CIT(A) has passed an order - issue of deduction under section 80HHD - Decided in...

Refund claim - Period of limitation - Doctrine of merger - importer having registered a ‘Protest’ - The Tribunal held that, "the doctrine of merger" implies that the...

Doctrine of Merger - the original order dated 26.08.2013 was merged with the order dated 01.04.2014 passed by the Tribunal - the doctrine of merger applies to the case...

Doctrine of Merger - under the Doctrine of Merger, the Commissioner was not correct in re-visiting the issue which was already concluded in the remanded matter by the...

Applicability of Doctrine of Merger - The doctrine of merger would not apply in this case. This is because the Apex Court while permitting leave to withdraw the appeal...

Doctrine of Merger - Once the superior court has disposed of the list before it either way - it is the decree or order of the superior court which is final and binding....

Doctrine of merger - Earlier Supreme Court dismissed appeal as non maintainable - Once leave to appeal has been granted and appellate jurisdiction of Supreme Court has...

Quick Updates: